• National disability insurance scheme

    If you're a participant under the National disability insurance scheme (NDIS):

    • NDIS payments are tax free
    • you cannot claim deductions for expenses you incur or assets you buy.

    If you engage an attendant or a support person, you may be required to undertake the responsibilities of an employer, such as withholding tax from any payments you make to them.

    If you're a nominated representative of an NDIS participant:

    • payments you receive on behalf of participants are tax free
    • you cannot claim deductions for expenses incurred or assets you buy on the participant's behalf
    • payments you receive under an arrangement with the participant (for example, for services) may be taxable in your hands
    • you cannot claim deductions for expenses you incur as a representative, but you may be able to claim expenses incurred in producing your income.

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    See also:

    Last modified: 07 Oct 2016QC 42339